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All Journal Jurnal Reviu Akuntansi dan Keuangan ACCOUNTABILITY SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL International Journal of Accounting & Finance in Asia Pasific Maqrizi : Journal of Economics and Islamic Economics Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Nur Fitry Latief
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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PROSEDUR PENGHIMPUNAN DANA TABUNGAN SHAR-E DAN PENYAJIAN LAPORAN KEUANGAN PADA BANK MUAMALAT CABANG MANADO Latief, Nur Fitry
ACCOUNTABILITY Vol 3, No 2 (2014): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.6420.3.2.2014.16-27

Abstract

This study is a continuation of the study authors in 2008 that have not been issued with a variable and the same research object and aimed to evaluate the extent to which procedures Savings Fund Raising Shar-E run in the operational activities of savings products Shar-E so that later on when the financial statements of banks Muamalat published in accordance with the rules laid down in Requirements financial accounting standards (SFAS) No. 59 of accounting Islamic banking is executed. The method used by the writer is descriptive research method with the primary data source (directly observed activities of employees of the accounting) and some secondary data (in the form of financial statements) whose purpose is to describe the state of the operational procedures of Muamalat bank branches serving customers Manado in savings products Shar -E and customer data entry system to the software to generate financial data in accordance with IAS 59, resulting in the presentation of the financial statements at the end of the closing presentation of the financial report that can be justified and the information presented is clear and fair information. While the techniques used were observation and interviews. The research result shows that the system of Accounting at Bank Muamalat branch Manado related savings fund raising procedures Shar-E has followed the procedures established and consistently until now. This suggests that the Bank Muamalat Manado Branch has implemented rules contained in IAS (SFAS) No. 59 on Accounting for Islamic Banking theoretically.
Accounting Information and Psychological Factors in Capital Market : Do these Affect the Investors’ Decisions to Invest? Latief, Nur Fitry; Niu, Fitria Ayu Lestari
Jurnal Reviu Akuntansi dan Keuangan Vol 10, No 2: Jurnal Reviu Akuntansi dan Keuangan (In Progress)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v10i2.12931

Abstract

This study aims to determine the effect of accounting information and psychological factors on investor decision to invest in the capital market. The data come from questionnaire with a Likert scale measurement tool. The object was the investors of PT MNC Sekuritas Manado who were respondents as many as 119 investors. Data analysis uses multiple linear regression analysis with SPSS Version 25. The results find that partially and simultaneous the accounting information and psychological factor had a positive and significant effect on investor decision. This shows that the increasing accounting information and psychological factors available will increasingly influence the decision making of investors. But from the partial t-test results, it was found that the accounting information had more influence than the psychological factor, it means that investors tend to be rational in making their investment decisions by using accounting information as consideration for their decision making. This study provides empirical evidence regarding the influence of accounting information and psychological factors on investors' decisions to invest in the capital market and give contributions to academics and researchers by supporting the theory and results of previous research on the same topic.
Accounting for Zakat and Infaq (Sadaqah) at Badan Amil Zakat Nasional (BAZNAS) in North Sulawesi, Indonesia Latief, Nur Fitry
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 2, No 2 (2019): June 2019
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v2i2.532

Abstract

This study has purpose to identify the implementation PSAK No. 109 about accounting for Zakat and Infaq (Sadaqah) and describe its procedures and implications byusing qualitative approach. This study was using primary and secondary data. The primary data are derived from field research in the form of data obtained from informants, namely BAZNAS administrators and compulsory zakat (muzaki) and the secondary data consisted of various fiqh literature which contained a discussion about zakat. In addition, secondary data was also extracted from a number of BAZNAS in the form of zakat management accounting report documents. The data collection method were interviews, observation, documentation and literature study. The three sets of data analysis methods are applied as follows data reduction, data display and conclusion drawing. The results indicate that collecting of zakat from mustahik is done by means of socialization to the community and forming a Zakat Collection Unit while the distribution of zakat is done to the muzaki through several programs with allotment categories to 7 of 8 asnaf who are entitled to receive. Data from muzaki and mustahik are collected and included in the application of BAZNAS Information System (SIMBA) and then processed by this application to produce the financial reports.This study has implications for the need and competent human resources in the management of zakat including the field of Accounting and Sharia Management alsoto the need for internal supervision (auditors) and equipping BAZNAS organizations with personnel who are also fully responsible in each field. Keywords: Accounting, Zakat, Infaq, Sadaqah.
Enhancing the Capacity of Merah Putih Cooperative Facilitators in the Context of Strengthening Financial Governance Nur Fitry Latief
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.3689

Abstract

Fasilitator koperasi memainkan peran strategis dalam meningkatkan kapasitas dan tata kelola keuangan koperasi; namun, banyak fasilitator menghadapi tantangan dalam menerapkan pembukuan dan manajemen keuangan yang efektif. Studi pengabdian masyarakat ini melaporkan pelaksanaan Pelatihan Fasilitator Koperasi Merah Putih, yang diselenggarakan oleh Forhati Sulawesi Utara dengan fasilitator yang merupakan akademisi dan praktisi. Pelatihan ini menggunakan pendekatan campuran teori dan praktik, termasuk kuliah interaktif, studi kasus, dan diskusi kelompok. Hasilnya menunjukkan peningkatan yang signifikan dalam pemahaman peserta tentang pencatatan transaksi dan penyusunan laporan keuangan dasar, serta antusiasme yang tinggi untuk menerapkan keterampilan praktis di lapangan. Tantangan terutama melibatkan sistem administrasi koperasi yang tidak terstruktur, yang menyoroti perlunya pendampingan berkelanjutan dan sistem pembukuan yang disederhanakan. Temuan ini memberikan bukti empiris bahwa pelatihan berbasis praktik secara efektif meningkatkan kompetensi fasilitator sekaligus memperkuat tata kelola keuangan koperasi Merah Putih.
The Sustainability of Livestock Gaduh System in Islamic Economics: The Role of Social Capital, Mudharabah, and Circular Economy Erdianto, Rikidwi; Latief, Nur Fitry; Sonu, Sri Sunarni
Maqrizi: Journal of Economics and Islamic Economics Vol 5 No 2 (2025): Maqrizi : Journal of Economics and Islamic Economics
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/maqrizi.v5i2.1802

Abstract

Traditional economic systems, such as livestock farming in rural areas, are generally studied normatively in the perspective of Islamic law, thus underemphasizing their empirical dynamics as an instrument of adaptive economic resilience. This study aims to analyze the fundamental factors of the sustainability of the Gaduh system in Sidodadi Village, North Bolaang Mongondow Regency, as well as its contribution to increasing income and environmental sustainability. The research uses a qualitative method with a field descriptive approach. Data were collected through in-depth observation and interviews of purposively selected key informants based on their experience and active involvement in the disputed contract. The data is then analyzed through the stages of reduction, display, and conclusion. The results show that the sustainability of the intergenerational Gaduh system does not depend on the strength of formal contracts, but is supported by strong social capital, especially trust and personal reputation, which serves as a substitute for formal collateral. Substantively, Gaduh practices are in line with the principle of mudharabah, where the risk of material losses due to natural factors is borne by the capital owner (shahibul maal), while the manager (mudharib) bears the risk of energy and time. From an economic perspective, the Gaduh system acts as a social safety net that provides a strategic lump-sum income to finance the long-term needs of households. Another important finding is the formation of a local circular economy ecosystem through the use of livestock waste as organic fertilizer, which reduces agricultural production costs and supports the principle of environmental conservation (hifz al-bi'ah). This study recommends the integration of the Gaduh system in village economic empowerment policies through managerial assistance and risk mitigation without eliminating local wisdom.
GLOBAL VALUES IN LOCAL WISDOM BASED MANAGEMENT ACCOUNTING FOR THE DEVELOPMENT OF RELIGIOUS HIGHER EDUCATION Latief, Nur Fitry; Hasan, Youlanda
SOSIOEDUKASI Vol 15 No 1 (2026): SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universaitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/sosioedukasi.v15i1.7389

Abstract

This study aims to analyze, evaluate, and develop an in-depth exploration of the local cultural philosophy “Biar Kalah Nasi Mar Jang Kalah Aksi” as the foundation for formulating a new concept in management accounting to strengthen the global competitiveness of state religious higher education institutions. A qualitative research method with a descriptive ethnographic approach was employed to collect data through in-depth interviews with informants from 15 cities and regencies in North Sulawesi Province, as well as those residing outside the province, particularly key informants with a deep understanding of this local wisdom. The findings reveal that this cultural philosophy embodies values of resilience, innovation, and efficiency under conditions of limitation, which can be integrated into management accounting systems as an adaptive model for addressing global challenges while preserving local identity. Furthermore, the application of these values has the potential to optimize resource management and reinforce the institutional identity of state religious higher education institutions in responding to global changes and demands. The novelty of this study lies in the development of a local wisdom–based management accounting concept that is not only culturally relevant but also provides a responsive and sustainable foundation for the advancement of state religious higher education institutions.
OPTIMIZATION OF ZAKAT, INFAQ, AND DIGITAL ALMS FOR POVERTY ALLEVIATION: ANALYSIS OF DISTRIBUTION EFFICIENCY BY DATA ENVELOPMENT ANALYSIS Latief, Nur Fitry
SOSIOEDUKASI Vol 14 No 4 (2025): SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universaitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/sosioedukasi.v14i4.7395

Abstract

This study analyzes the distribution efficiency of digital zakat, infaq, and sadaqah (ZIS) in Indonesian zakat management institutions using Data Envelopment Analysis (DEA) to measure its contribution to poverty alleviation. Using data from 25 digital LAZs for the 2021-2023 period, this research applies DEA-CCR and DEA-BCC models to measure technical efficiency, scale efficiency, and allocative efficiency. Input variables include collected ZIS funds, digital operational costs, and number of personnel, while outputs encompass number of mustahik served, poverty reduction rate, and program sustainability. Results show only 9 LAZs (36%) achieved full efficiency with an average efficiency score of 0.73, indicating a 37% potential output increase. DEA-BCC analysis identified 14 LAZs (56%) achieving pure technical efficiency, with scale inefficiency as the main source of inefficiency. LAZs with integrated digital fundraising models have 27% higher efficiency. Slack analysis reveals the largest input excess in operational costs (22.6%) and output shortfall in poverty reduction (30.4%). The study recommends scaling up for LAZs with increasing returns to scale, process optimization for decreasing returns to scale, adoption of data analytics, automated distribution systems, and increased proportion of productive programs to maximize poverty alleviation impact.
Co-Authors Erdianto, Rikidwi Fitria Ayu Lestari Niu Sonu, Sri Sunarni Youlanda Hasan